Sales, Vat business 1. The taxpayer has a VAT and non-VAT business: VAT transactions, VAT not included: Sales, non-VAT business P800,000 200,00 Purchases from VAT suppliers: Of goods for sale in the VAT business 300,000 Of goods for sale in the non-VAT business 88,000 Of supplies for use of both VAT and non-VAT 2,000 business Other operating expenses: VAT business Non-VAT business 300,000 60,000 VAT payable? a. P60,000 b. P59,908